appellant did not claim any deduction of its liability towards purchase tax under the
provisions of the Bengal Raw Jute Taxation ... liable to pay purchase tax under that Act. Subsequently, the appellant was
assessed to purchase tax and the order of assessment was received
taxes have
been allowed as business expenditure in computing the income.
For instance, sales tax, entry tax, import duty, export duty,
purchase tax, liability excise ... raise constitutional issues in an assessment
28
order and create a tax liability. It is on account of this extra-
legal authority exercised
issue of
tax liability is litigated, in the higher forum.
19. The Andhra Pradesh High Court in Commissioner of Income-Tax
Vs. Investigation and Security ... Commissioner of Income-
Tax reported in (1995) 213 ITR 694, held that the provision, made towards
purchase tax liability the payability of which is disputed
taxable turnover
of the appellants for the purpose of assessing the purchase tax liability
Discussion On The Motion For Consideration Of The Enforcement Of Security ... on 1 August, 2016
lieu of tax on sale, and not in lieu
of purchase tax under Section 6(2) of the KVAT Act, the said tax
under Section ... KVAT Act, will not exonerate the dealer from the
liability to purchase tax under Section 6(2) of the KVAT Act.
2. During the pendency
The Deputy Commissioner Of Income Tax, ... vs Peter Vaz., Panaji on 2 December, 2016
IN
Service Tax liability rate is considered on the date of entering into agreement with the client and the said Service Tax liability is factored ... Service Tax liability needs to be discharged by the appellant as per the prevailing Service Tax rate during the entire period of hire purchase
additional tax paid under
Section 3AA of the Bihar VAT Act, 2005, on the purchase of
paddy from the output tax liability on sale ... Therefore, not
providing set off of additional tax, paid on purchase of paddy
from the output tax liability of the petitioner on the sale
part of the State essentially would attract the liability for purchase
tax on stock transfer of the clinker by the Petitioners to their units outside ... which deals with tax on sale or purchase of
goods. It was contented that the stock transfer would attract tax liability akin
to purchase
